COMPOSITION OF ASSETS, LIABILITIES, AND ADMINISTRATIVE ACCOUNT TRANSACTIONS OF SHARIA COMMERCIAL BANKS BASED ON TOTAL LIQUID ASSETS AND TOTAL ASSETS.

Abstract

This study aims to analyze the composition of assets, liabilities, and administrative account transactions of Bank Syariah Indonesia based on total liquid assets and total assets. In this study, the method used is a quantitative descriptive research method, using secondary data from the official websites of Bank Syariah Indonesia (BSI) and Otoritas Jasa Keuangan (OJK) which are used as primary data in this study. The analysis techniques used are financial ratio analysis, trend analysis, and descriptive statistics. The results of this study show that the composition of assets, liabilities, and administrative account transactions at Bank Syariah Indonesia shows a consistent pattern in the last three years, namely 2022 – 2024. The ratio of liquid assets to total assets has decreased gradually from 2022 to 2024 ranging from 25.7% – 34.4%. Overall, from 2022 to 2024, there is a downward trend in the liquid asset ratio from year to year, especially in the third quarter of each year. However, the stabilization in the fourth quarter showed improvement efforts, which could come from asset management strategies such as increased liquid deposits or investments in more flexible financial instruments. Good liquidity risk management is essential to maintain the operational stability of Bank Syariah Indonesia.